Kelsh Company uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. The company has provided the following estimated costs for next year: Direct materials $$10,000$ Direct labour $$30,000$ Sales commissions $$40,000$ Salary of production supervisor $$20,000$ Indirect materials $$4,000$ Advertising expense $$8,000$ Rent on factory equipment $$10,000$ Kelsh estimates that $5,000$ direct labour hours and $10,000$ machine hours will be worked during the year. What will be the predetermined overhead rate per hour?